Paragraph 13
In section 112 (meaning of “non-active partner” and “early tax year” etc)—
(a)
omit subsections (1) to (5), and
(b)
the heading accordingly becomes “ Meaning of “early tax year” ”.
In section 112 (meaning of “non-active partner” and “early tax year” etc)—
omit subsections (1) to (5), and
the heading accordingly becomes “ Meaning of “early tax year” ”.